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ANR PIPELINE CO. v. LOUISIANA TAX COM'N

No. 11-30101.

646 F.3d 940 (2011)

ANR PIPELINE COMPANY; Tennessee Gas Pipeline Company; Southern Natural Gas Company, Plaintiffs-Appellants v. LOUISIANA TAX COMMISSION; Pete Peters; Belinda B. Hazel; Kenneth P. Naquin, Jr.; Joey Vercher; Paul Hargrove; Russell L. Benoit; Richard C. Earl; Renee Mire Michel; Wayne P. Blanchard; Bobby L. Cudd; Richard J. Cole, Jr.; Jim D. Sevier; Errol G. Williams; Rebecca H. Craig; Tony Mancuso; James Glen Kelly; Sid J. Gautreaux, III; Eddie Soileau; Lisa Chaisson; Larry G. Cox; Mike Tubbs; Reginald Zeno; City of New Orleans; et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

July 19, 2011.

Attorney(s) appearing for the Case

Hilton S. Bell (argued), James Kee Irvin , Milling Benson Woodward, L.L.P., New Orleans, LA, Angela Whitaker Adolph , Milling Benson Woodward, L.L.P., Baton Rouge, LA, for Plaintiffs-Appellants.

William B. Hidalgo , Hidalgo & Associates, L.L.P., Robert D. Hoffman, Jr. , Covington, LA, Brian Andrew Eddington (argued), Crystal DiBenedetto Burkhalter , Charles Malcolm Gordon , Phillip W. Preis , Preis Gordon, A.P.L.C., Mary Grace Erlingson , Crawford Lewis , P.L.L.C., Baton Rouge, LA, Stephen Christopher Dwight , Dwight Law Firm, L.L.C., Lake Charles, LA, Robert Joseph Ellis, Jr. , Deputy City Atty., New Orleans, LA, for Defendants-Appellees.

Before DAVIS, PRADO and OWEN, Circuit Judges.

EDWARD C. PRADO, Circuit Judge:

ANR Pipeline Co., Tennessee Gas Pipeline Co., and Southern Natural Gas Co. (collectively, "appellants") own interstate natural-gas pipelines subject to a 25% ad valorem tax under Louisiana Constitution article 7, § 18. They brought and won a state-court suit alleging certain intrastate pipelines were unconstitutionally given more favorable tax treatment by being taxed only at a 15% rate from 1994-2003,1

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